- Design a flow: OCR → JSON → reviewable CSV.
- Flag alerts for totals, dates, NIF, and duplicates.
- Separate administrative assistance from tax compliance.
Recommended pipeline: 1. Upload invoice to "entrada" folder 2. Local OCR or contracted provider 3. AI extracts JSON with required fields 4. Rules validate amounts, NIF, date, and duplicates 5. Person approves or corrects 6. Export CSV / integration with accounting tool 7. Log evidence and changes
alertas:
- tipo: "total_no_cuadra"
detalle: "subtotal + VAT does not match total"
- tipo: "posible_duplicado"
detalle: "same supplier, date, and amount"
- tipo: "revision_humana"
detalle: "amount over 1000 EUR"Official Sources
- Spanish Tax Agency (Agencia Tributaria)
- Invoicing software systems and Verifactu